The financial results include the Statement of Assets and Liabilities, Statement of Profit and Loss, Cash Flow Statement and the Limited Review Report issued by the Statutory Auditors, Prakash Sachin & Co.

Financial Performance Highlights (Amount in ₹ Thousands)

Income Statement for Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹237,778.37
  • Other Income: ₹5,719.33
  • Total Income: ₹243,497.70
  • Cost of Services: ₹138,992.87
  • Employee Benefits Expense: ₹36,458.47
  • Depreciation and Amortization: ₹2,270.21
  • Finance Costs: ₹1,381.14
  • Other Expenses: ₹17,528.29
  • Total Expenses: ₹196,630.98
  • Profit Before Tax: ₹46,866.72
  • Tax Expense: ₹14,074.26 (Current tax: ₹10,028.61, Deferred Tax Charge: ₹4,045.65)
  • Profit for the Period: ₹32,792.46
  • Basic EPS: ₹3.03
  • Diluted EPS: ₹3.03

Comparative Figures:

  • H1 FY26 (Sep 30, 2025) Profit: ₹40,230.03 (25% decline YoY)
  • H2 FY26 (Mar 31, 2026) Profit: ₹43,750.75
  • Full Year FY26 Profit: ₹83,980.78

Balance Sheet as at September 30, 2026:

  • Share Capital: ₹135,949.12 (increased from ₹99,925.12 as at March 31, 2026)
  • Reserves and Surplus: ₹380,049.12 (significantly increased from ₹84,475.09)
  • Total Equity: ₹515,998.24
  • Current Liabilities: ₹157,025.26
  • Total Liabilities: ₹673,023.50
  • Property, Plant and Equipment: ₹42,573.56 (increased from ₹4,595.72)
  • Non-Current Investments: ₹84,493.14 (increased from ₹60,321.36)
  • Trade Receivables: ₹199,654.88
  • Cash and Cash Equivalents: ₹186,108.60 (significantly increased from ₹3,138.58)
  • Short-Term Loans and Advances: ₹148,807.39

Cash Flow Statement for Half Year Ended September 30, 2026:

  • Net Cash from Operating Activities: (₹39,712.32)
  • Net Cash used in Investing Activities: (₹83,700.50)
  • Net Cash from Financing Activities: ₹306,382.81
  • Net Increase in Cash: ₹182,970.03

Key Events and Disclosures

1. The Company completed its SME Initial Public Offering (IPO) comprising 36,02,400 fully paid-up equity shares of face value ₹10 each at an issue price of ₹92 per share, including a share premium of ₹82 per equity share, aggregating to ₹33,142.08 lakh. The equity shares were listed on the BSE SME Platform on August 19, 2026.

2. IPO Fund Utilization as of September 30, 2026:

  • Enhancement through manpower hiring: ₹4,640.12 utilized out of ₹170,200.00 allocated
  • IT Infrastructure upgradation: ₹59,975.00 utilized out of ₹67,521.00 allocated
  • Repayment of Borrowings: ₹12,000.00 fully utilized
  • General corporate purposes: ₹46,975.00 utilized out of ₹48,993.12 allocated
  • Issue related Expenses: ₹32,615.26 utilized out of ₹32,706.68 allocated
  • Total Utilization: ₹156,205.38 out of ₹331,420.80 raised
  • Balance to be utilized: ₹175,215.42
  • No deviations from stated objects

3. The figures for the half year ended March 31, 2026 represent balancing figures between audited full year FY26 and published YTD figures up to September 30, 2025. The September 30, 2025 figures are special purpose audited figures for the IPO Offer Document.

4. The Company is exempt from adopting Indian Accounting Standards (Ind AS) as it is listed on the SME Exchange.

5. There were no exceptional and/or extraordinary items during the period under review.

6. The financial results have been reviewed by the Audit Committee and approved by the Board of Directors. They are available on the Company's website (www.ens.enterprises) and BSE website (www.bseindia.com).